Part 4 - Examining Process
This page contains interim guidance relating to instructions in IRM Part 4 currently in effect but not yet published in the Internal Revenue Manual (IRM)
IRM 4.8.6 Interim Guidance on Criminal Restitution Procedures
Examination issued guidance memo SBSE-04-0214-0013 to provide required criminal restitution procedures for Technical Services Operations. The guidance will be inserted in IRM 4.8.6 by February 5, 2015.
IRM 4.10.3 Reissuance Guidance for Group Manager Concurrence Meeting (GMCM)
Examination reissued guidance in memo SBSE-04-0312-023 to SB/SE Examination Area Directors to advise the requirement to conduct a GMCM has changed to no later than 30 business days after completion of the initial appointment. The guidance supplements IRM 4.10.3 and expires on January 1, 2015.
IRM 4.10.4 Reissuance Interim Guidance on Access to Suspicious Activity Reports for Title 26 Civil Tax Purposes
Examination reissued guidance in memo SBSE-04-1012-063 to all Examination Directors to provide guidance for access to suspicious activity reports for Title 26 tax compliance purposes. The memo supplements IRM 4.10.4 and expires on October 1, 2014.
IRM 4.10.7 Interim Guidance for Small Business/Self-Employed Fast Track Settlement, Technical Procedures and Guidelines
Examination issued guidance memo SBSE-04-0414-0010 on April 3, 2013 for Examination Area Directors supplementing IRM 4.10.7. This memorandum provides interim guidance regarding the Small Business/Self-Employed (SB/SE) Fast Track Settlement (FTS) program. The guidance expires on April 4, 2015.
IRM 4.10.8 Interim Guidance Memorandum Regarding Changes to Statute of Limitations Period for Appealed Cases
Examination issued memo SBSE-04-0714-0024 for Examination Executives supplementing several IRMs. It reflects changes to the required number of days that must be remaining on the statute of limitations for cases going to and coming from Appeals. It is effective Sept. 2, 2014 and expires July 9, 2015.
IRM 4.10.8 Reissued Interim Guidance Regarding Revenue Procedure 2012-18 and Form 4665, Report Transmittal
Examination reissued guidance in memo SBSE-04-0812-049 to all Examination Area Directors to provide guidance pertaining to Rev. Proc. 2012-18, Ex Parte Communications Between Appeals and Other IRS Employees, and the use of Form 4665. The memo supplements IRM 4.10.8 and expires on December 1, 2014.
IRM 4.10.10 Reissued Interim Guidance Regarding Adding Standard Paragraph Explanations
Examination reissued guidance memo SBSE-04-0414-0028 on April 2, 2013 supplementing IRM 4.10.10. The purpose of this interim guidance is to add new standard paragraphs that can be used immediately. The guidance is expires on April 3, 2015.
IRM 4.10.10 Interim Guidance Adding Standard Paragraph Explanations for Net Investment Income Tax
Examination issued a memorandum on September 30, 2013 supplementing IRM 4.10.10. The purpose of this memo is to add five new standard paragraphs that can be used for adjustments to 2013 tax returns. The memo expires on September 30, 2014.
IRM 4.10.10 Reissued Interim Guidance Regarding Two Standard Paragraph Explanations for Educational Expense
Examination Policy reissued guidance in memo SBSE-04-0912-080 to SB/SE Field employees, SB/SE and W&I Campus employees to add standard paragraphs to explain adjustments to education expenses. The guidance supplements IRM 4.10.10 and expires on October 1, 2014.
IRM 4.23.5 Interim Guidance Procedures for Examinations Involving Third-Party Payers (TPP)
SBSE issued interim guidance SBSE-04-0514-0036 on May 8, 2014 to clarify procedures for employment tax examinations when the employer utilizes the services of a Third Party Payer (TPP). The guidance expires May 8, 2015.
IRM 4.24.2 Centralization of the Form 637 Registration Bond Requirements
Excise Tax Program reissued guidance on May 21, 2014 on changes to the Surety Bond program and actions relating to Form 637. The guidance modifies procedures in the IRM 2.24.7.
IRM 4.24.2 Reissue Excise Manager IMS 637 User Guide and Addendum
Excise Tax Program reissued guidance on May 21, 2014 relating to excise field group registration review procedures. The guidance affects procedures in IRM 4.24.2.
IRM 4.24.2 Reissue Grade of Case Criteria for Form 637 Registration Cases
Excise Tax Program reissued memo SBSE-04-0514-0034. It clarified the grade of case criteria for Form 637 Registration case work. Guidance will be inserted in IRM 4.24.2 by October 01, 2014.
IRM 18.104.22.168.2 and 22.214.171.124 Completion of Excise Lead Feedback Form
Specialty Programs issued a memorandum on August 28, 2013 supplementing IRM 4.23.6 and 4.24.18. The purpose of this memo is to formalize guidance provided by Excise Tax, Exam Operations Support (EOS) regarding the submission of Excise Lead Feedback Sheets. The memo expires on August 28, 2014.
IRM 126.96.36.199.1 Reissue Additional Interim Guidance Procedures for Closing No Liability Substitute for Return (SFR) Non-Filer Cases
SBSE, Specialty Programs reissued a memo on October 21, 2013 supplementing IRM 4.24.6. The memo reissues guidance provided under IG memo SBSE-04-1112-093 which provides additional procedures regarding the proper closing of no liability SFR non-filer cases. The guidance expires on October 1, 2014.
IRM 188.8.131.52.1 Reissue Interim Guidance Procedures for Closing No Liability Substitute for Return (SFR) Non-Filer Cases
SBSE, Specialty Programs reissued a memo on October 21, 2013 supplementing IRM 4.24.6. The memo reissues guidance provided under IG memo SBSE-04-1012-088 which provides procedures regarding the proper closing of no liability SFR non-filer cases. The guidance expires on October 1, 2014.
IRM 4.24.8 Use of Push Code 051 for SFR Paid Claim Controls
Excise Tax Program reissued guidance on May 21, 2014 on the use of Push Code 051 when establishing substitute for return (SFR) controls for paid claims (Source Code 31) using Master File Tax (MFT) 03 (for Form 720). The guidance affects content in IRM 4.24.8.
IRM 184.108.40.206.1 Reissue Interim Guidance on on Form 8849, Claim for Refund of Excise Taxes, Examination Period
SBSE, Specialty Programs reissued a memo on October 21, 2013 supplementing IRM 4.24.8. The purpose of this memo is to reissue guidance provided under IG memo SBSE-04-1012-089 which provides guidance on the proper exam period to be controlled for Form 8849. The guidance expires on October 1, 2014.
IRM 220.127.116.11 Reissued Interim Guidance on Consideration of the Excessive Penalty With Respect to Use of Certain Fuels under IRC 6675
SBSE, Specialty Programs reissued a memo on October 21, 2013 supplementing IRM 4.24.8. The purpose of this guidance is to advise that the Excessive Claims Penalty under IRC 6675 must be considered and commented upon during both paid and unpaid claim examinations. This memo expires on October 1,2014.
IRM 18.104.22.168.1 Reissue Expanded Procedures for Protecting the Statute of Limitation Period for Source Code 31 Unagreed Third Party Paid Claims
SBSE, Specialty Programs reissued a memo on October 21, 2013 supplementing IRM 4.24.8. The purpose of this memo is to reissue guidance provided under IG memo SBSE-04-0513-0040 which provides additional procedures for Source Code 31. The memo expires on October 1, 2014.
IRM 22.214.171.124(8)(b) Interim Guidance on Persons Not Required to File a Tax Return Increases to Paid Claims During Exams
Excise Tax Program issued guidance memo SBSE-04-0114-0011 advising persons not required to file a tax return but filed Form 8849 claims, may have IRC 6421(d) or 6427(i) paid claims increased during exams if filed prematurely. Guidance will be inserted in IRM 126.96.36.199(8) by January 14, 2015.
IRM 4.24.10 Excise Field Exam Procedural Guidance Relating to Doubt as to Liability, Offer in Compromise Cases
Specialty Programs issued a memorandum on August 28, 2013 supplementing IRM 4.24.10. The purpose of this memo is to provide procedural guidance when an excise tax Doubt as to Liability (DATL) Offer in Compromise (OIC) case is sent to the field for consideration. The memo expires on August 28, 2014.
IRM 4.24.13 Interim Guidance for Integrating FIDGAP into Work Plans
Specialty Program issued guidance memo SBSE-04-0314-0023. It provides guidance on work planning for fuel compliance officers (FCOs), fuel compliance agents (FCAs), and fuel group managers. Guidance will be inserted in IRM 4.24.13 by March 07, 2015.
Part 4 - Examining Process (continued)
Another page of Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.